The Impact Of Accounting Information Systems (AIS) On E-Commerce Analytical Study-Service Sector-Jordan ASE

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1 Impact Of Accounting Information Systems (AIS) On E-Commerce Analytical Study-Service Sector-Jordan ASE Dr. Muhannad Akram Moqbel Abstract: study examines the effect of accounting information systems for listed companies in the services sector in the Amman Stock Exchange on e- commerce using three main aspects: presence accurate accounting information system imposes on companies that the development of its methods to handle e-commerce, effects on accounting information systems under the E-commerce will relate to influence the components of accounting information systems and the last one is effects on accounting information systems under the E-commerce will change the resources of the physical and human resources companies. Keywords: AIS Accounting Information Systems, Service Sector, E-commerce, Amman Security Exchange ASE, Physical Resources, Human Resources. 1 INTRODUCTION THIS study examines the effect of accounting information systems for listed companies in the services sector in the Amman Stock Exchange on e-commerce. As known the service sector in Jordan is the most important sector between another sectors in (ASE), refore, the need arises to pay attention to this sector to see how technological development quotient, and particularly the presence of companies use accounting information systems, and with a process of e- commerce in its the marketing organizing. E-commerce represents one of the areas of development in the use of modern information technology in terms of the possibility of making use of these techniques in facilitating business processes based on relevant data that can be collected and stored, processed and traded between many of the relevant authorities economic or commercial aspects. Due to the rapid and stunning developments that accompanied the use of electronic commerce by many international companies in different countries, it took a lot of other companies to prepare the necessary studies for how enter the world of e-commerce to be able to keep up with these developments and to walk on the way to be able to achieve its objectives like many of the companies that make the benefits under the e-commerce. Since the accounting information systems represents a system official and a major in any of the companies, as they represent the systems open affecting the environment in which it operates and are affected by it, it has become necessary to take into account the effects that can be reflected on the accounting information systems and how to design and determine the nature of work in those companies that operate under the e-commerce. 2 THE PROBLEM OF STUDY research problem appears and fundamentally in trying to figure out three key points: st Point Identify the services sector in Jordan, especially those companies which deals in e-commerce and accounting information systems are the companies to be targeted in this study, so that will take a random sample of these subsidiaries for the services sector nd Point Identify each of the term: accounting information systems and the concept of E-Commerce, through definition each of them and stands on stilts or foundations of the whole concept of them rd Point Find the nature of the relationship between accounting information systems and e-commerce in the service sector of the companies listed on the Amman Stock Exchange, through the creation of an ideal relationship between the variables of the study, and may be consider the problem of study through the following question: Is the company's ability in accounting information systems reflected on their ability to use e- commerce? 3 THE STUDY IMPORTANCE This study importance shows by exposure during an attempt to uses of accounting information systems through information technology like e-commerce, which discuss the potential to affect, to know the impact of AIS on E-commerce. Dr. Muhannad Akram Moqbel currently Holding PhD, Associate Prof, Irbid National University, Jordan, P.B 2600 Postal 21110, [email protected] 4 THE STUDY OBJECTIVES st Point Clarify the nature of e-commerce and its relationship to the work of accounting information systems in the companies under study nd Point Identify the most important effects of accounting information systems on the components of electronic commerce. 211

2 rd Point Identify the most important effects of electronic commerce on the nature of 5 THE STUDY HYPOTHESIS H1: presence accurate accounting information system imposes on companies that the development of its methods to handle e-commerce. H2: effects on accounting information systems under the E-commerce will relate to influence the components of H3: effects on accounting information systems under the E-commerce will change the resources of the physical and human resources companies. 6 ACCOUNTING INFORMATION SYSTEMS accounting system, like other systems component of the input and processors and outputs in addition to feedback, but it has a specification distinct from the rest of the information systems, these features associated with the function of accounting, system of information accounting for economic data resulting from internal processes or external events expressed form of financial or will translate into a financial formula On the output side, the accounting system produces reports and lists and some other information expressed in financial way. 6.1 System system is a set of elements associated with each other on a regular basis and interacting with each other and with the surrounding environment so that they form an integrated system seeks to achieve the desired goals. system will be governed by the policies and procedures are followed routinely and permanently, whether manual or computerized system, in addition to the policies and procedures are monitored to make sure no violation of procedures and penetrate the policies laid down. therefore represents an important part and a key part of the concept of e-commerce. To illustrate the concept of e- commerce can touch upon set of definitions developed by the authors and researchers, as follows: - According to the definition the World Trade Organization is "the distribution of goods and services and marketing by electronic means. - Is the operations of definition and advertising of goods and services, and then carry out transactions and contracts, and purchase and sale of those goods and services and then pay purchasing value across different communication networks, whether the Internet or other networks that connect between the buyer and the seller. - A full range of production processes, distribution, marketing and sale of products by electronic means, it is also regarded as a means of delivering information, services or products via telephone lines or across networks, computer, it is also a tool to meet the desires of businesses and consumers and men workers in reducing the cost of services and increase efficiency and working to accelerate the delivery of service to recipients. - performance of business processes between companies to each other, companies and governments, through the use of information technology and communications network in the performance of those operations, and aims to raise the efficiency in performance and efficiency in the deal, it's beyond the time limits that restrict the movement of commercial transactions, and enables quick response to market demands from during the interaction with customers, and is working to simplify the procedures and clarity of work procedures. 6.2 Information System Information system is defined as: "a set of interrelated elements composed of individuals, data and instruments that address the data and converts it to Information that serve the purposes of Management " 7 THE E- COMMERCE E-commerce representing one of the areas of the use of information and communication technologies and modern concepts that have emerged and evolved ways to study and search and evaluation over the past few years. widespread use of modern electronic devices in many areas of life has contributed to the search for potential use in the business world in general and business in particular, which refers to the emergence of the term "electronic commerce", which focuses on the practice of promotion and advertising, sale and purchase of goods and services using multiple electronic means. Because of the advantages of the many that could be achieved by the Internet in achieving the goals of the business has been used in a larger and more from other areas that rely on computers and electronic thus it is often associated with the concept of e-commerce internet and 212

3 Fig. 1. E-Commerce Options. 8 METHODOLOGY 8.1 Study population study population consists of insurance companies belonging to service sector in Jordan and listed on the Amman Stock Exchange (Appendix A : 25 companies) refers to these companies, where it should be, those companies registered and practice its work in the last five years(since 2008 at least). 8.2 Study sample researcher has been distribution of the number 75 questionnaires on financial managers, and those responsible for Software development companies in the study sample, and was recovered 70 questionnaires: Table 1 Sample Distribution by specialty Major frequency average Accounting Management Computer& IT Total % researcher notes that the percentage of recoverable of the questionnaires was high sectorally. researcher used the Likert model to interpret the results of the questionnaires, and it s based on the arithmetic mean for answers and the expectations of the study sample. following table shows the basis for governance in Likert model: In the most studies that depend on Questionnaires we use this measure. 8.3 stability of the Questionnaire Measure the results of the equation Cronbach s Alpha axes study: S.R TEST HYPOTHESIS s presence accurate accounting information system imposes on companies that the development of its methods to handle e-commerce effects on accounting information systems under the E- commerce will relate to influence the components of accounting information systems effects on accounting information systems under the E- commerce will change the resources of the physical and human resources companies Total ALFA VALUE st hypothesis presence accurate accounting information system imposes on companies that the development of its methods to handle e-commerce: Table 2 Likert Measure Strongly Strongly Answer Agree Neutral Disagree Agree Disagree Result Table 3 presence accurate accounting information system imposes on companies that the development of its methods to handle e-commerce level of 0 213

4 From the previous table,that the value of the level equal to which is less than 05 as the value of the equal to 0.835, which indicates the presence of or we have to Accept that the presence accurate accounting information system imposed on companies that the development of its methods to handle e- commerce nd hypothesis effects on accounting information systems under the E- commerce will relate to influence the components of Table 4 effects on accounting information systems under the E-commerce will relate to influence the components of accounting information systems level of 0.. From the previous table,that the value of the level equal to which is less than 05 as the value of the equal to 0.., which indicates the presence of or we have to Accept that the effects on accounting information systems under the E-commerce will relate to influence the components of accounting information systems rd hypothesis effects on accounting information systems under the E- commerce will relate to influence the components of Table 5 effects on accounting information systems under the E-commerce will change the resources of the physical and human resources companies level of From the previous table, that the value of the level equal to which is less than 05 as the value of the equal to, which indicates the presence of or we have to Accept that effects on accounting information systems under the E-commerce will change the resources of the physical and human resources companies. 10 APPENDICES Appendix A Study population as it as ASE ( S.R Numeric code Market Reuter Code MEIN AAIN JOIN AICJ DICL JERY UNIN JOFR HOLI YINS ARSI AOIC JEIC ARIN PHIN AIUI NAAI JIJC AMMI AGICC TIIC ARAS ARGR ARAI MDGF 4 CONCLUSION Study examines the effect of accounting information systems for listed companies in the services sector in the Amman Stock Exchange on e-commerce using three main aspects: presence accurate accounting information system imposes on companies that the development of its methods to handle e-commerce, effects on accounting information systems under the E-commerce will relate to influence the components of accounting information systems and the last one is effects on accounting information systems under the E-commerce will change the resources of the physical and human resources companies. REFERENCES [1] Qasim, Abdul Razak Mohammed, computerized accounting information systems, Dar international scientific publication and distribution and the House of Culture for Publishing and Distribution, Amman, Jordan, [2] Dahmash, Naim, financial statements and accounting principles, the publisher of the Institute of Banking Studies, Amman, Jordan, [3] Vernon cam, Riad al - Abdullah al - translation, accounting theory, University of Baghdad, Iraq, [4] Hammad, Tarek, accounting for fair value, Alexandria, Egypt,

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